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Article
Publication date: 7 August 2017

Fang Hu, Jenny Stewart and Weiqiang Tan

The purpose of this paper is to investigate whether audit opinions of listed firms in China vary systematically with the political connections of the firm’s chief executive…

1515

Abstract

Purpose

The purpose of this paper is to investigate whether audit opinions of listed firms in China vary systematically with the political connections of the firm’s chief executive officer (CEO). Prior literature only shows the importance of political influence to auditor choice and audit quality.

Design/methodology/approach

A politically connected firm is defined as a firm in which the CEO has a political background. The authors use a “difference-in-difference” model to control for self-selection problems.

Findings

The authors find that the likelihood of receiving a favourable opinion in the subsequent period is positively associated with a CEO’s political connections. This positive association is stronger with CEOs connected to local government within the same region. The authors further find that the CEO’s political connections have more influence on favourable audit opinions in non-state-owned enterprises (non-SOEs) in a less developed and lower investor protection region. The influence is also less significant in the regions where there are more non-state-owned or foreign banks and where there are greater penalties for political corruption and relationship-based contracting.

Originality/value

The study complements and extends the existing literature on the role of political connections in the economy by providing evidence on the effect of a CEO’s political connections on audit opinions. The authors extend the research on auditing in emerging markets by explicitly accounting for unique institutional and market factors in China. They explore audit quality by observing how audit opinions are directly shaped by political and institutional factors.

Details

Pacific Accounting Review, vol. 29 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

Available. Content available
Article
Publication date: 25 October 2023

Fang Hu, Lin Liao, Weiqiang Tan and Daifei (Troy) Yao

366

Abstract

Details

Pacific Accounting Review, vol. 35 no. 4
Type: Research Article
ISSN: 0114-0582

Available. Content available
Article
Publication date: 7 August 2017

Jing Liao and Jing Chi

450

Abstract

Details

Pacific Accounting Review, vol. 29 no. 3
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 18 July 2024

June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…

217

Abstract

Purpose

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

Design/methodology/approach

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Findings

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

Originality/value

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

Details

Pacific Accounting Review, vol. 36 no. 3/4
Type: Research Article
ISSN: 0114-0582

Keywords

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Article
Publication date: 3 February 2020

Dingding Xiang, Xipeng Tan, Zhenhua Liao, Jinmei He, Zhenjun Zhang, Weiqiang Liu, Chengcheng Wang and Beng Tor Shu

This paper aims to study the wear properties of electron beam melted Ti6Al4V (EBM-Ti6Al4V) in simulated body fluids for orthopedic implant biomedical applications compared with…

366

Abstract

Purpose

This paper aims to study the wear properties of electron beam melted Ti6Al4V (EBM-Ti6Al4V) in simulated body fluids for orthopedic implant biomedical applications compared with wrought Ti6Al4V (Wr-Ti6Al4V).

Design/methodology/approach

Wear properties of EBM-Ti6Al4V compared with Wr-Ti6Al4V against ZrO2 and Al2O3 have been investigated under dry friction and the 25 Wt.% newborn calf serum (NCS) lubricated condition using a ball-on-disc apparatus reciprocating motion. The microstructure, composition and hardness of the samples were characterized using scanning electron microscopy (SEM), x-ray diffraction and a hardness tester, respectively. The contact angles with 25 Wt.% NCS were measured by a contact angle apparatus. The wear parameters, wear 2D and 3D morphology were obtained using a 3D white light interferometer and SEM.

Findings

EBM-Ti6Al4V yields a higher contact angle than the Wr-Ti6Al4V with the 25 Wt.% NCS. EBM-Ti6Al4V couplings exhibit lower coefficients of friction compared with the Wr-Ti6Al4V couplings under both conditions. There is only a slight difference in the wear resistance between the Wr-Ti6Al4V and EBM-Ti6Al4V alloys. Both Wr-Ti6Al4V and EBM-Ti6Al4V suffer from similar friction and wear mechanisms, i.e. adhesive and abrasive wear in dry friction, while abrasive wear under the NCS condition. The wear depth and wear volume of the ZrO2 couplings are lower than those of the Al2O3 couplings under both conditions.

Originality/value

This paper helps to establish baseline bio-tribological data of additively manufactured Ti6Al4V by electron beam melting in simulated body fluids for orthopedic applications, which will promote the application of additive manufacturing in producing the orthopedic implant.

Details

Rapid Prototyping Journal, vol. 26 no. 5
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 14 March 2024

Weiqiang Xue, Jingfeng Shen and Yawen Fan

The transient loads on the spherical hybrid sliding bearings (SHSBs) rotor system during the process of accelerating to stable speed are related to time, which exhibits a complex…

73

Abstract

Purpose

The transient loads on the spherical hybrid sliding bearings (SHSBs) rotor system during the process of accelerating to stable speed are related to time, which exhibits a complex transient response of the rotor dynamics. The current study of the shaft center trajectory of the SHSBs rotor system is based on the assumption that the rotational speed is constant, which cannot truly reflect the trajectory of the rotor during operation. The purpose of this paper truly reflects the trajectory of the rotor and further investigates the stability of the rotor system during acceleration of SHSBs.

Design/methodology/approach

The model for accelerated rotor dynamics of SHSBs is established. The model is efficiently solved based on the fourth-order Runge–Kutta method and then to obtain the shaft center trajectory of the rotor during acceleration.

Findings

Results show that the bearing should choose larger angular acceleration in the acceleration process from startup to the working speed; rotor system is more stable. With the target rotational speed increasing, the changes in the shaft trajectory of the acceleration process are becoming more complex, resulting in more time required for the bearing stability. When considering the stability of the rotor system during acceleration, the rotor equations of motion provide a feasible solution for the simulation of bearing rotor system.

Originality/value

The study can simulate the running stability of the shaft system from startup to the working speed in this process, which provides theoretical guidance for the stability of the rotor system of the SHSBs in the acceleration process.

Details

Industrial Lubrication and Tribology, vol. 76 no. 3
Type: Research Article
ISSN: 0036-8792

Keywords

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Article
Publication date: 31 July 2024

Yongqing Ma, Yifeng Zheng, Wenjie Zhang, Baoya Wei, Ziqiong Lin, Weiqiang Liu and Zhehan Li

With the development of intelligent technology, deep learning has made significant progress and has been widely used in various fields. Deep learning is data-driven, and its…

48

Abstract

Purpose

With the development of intelligent technology, deep learning has made significant progress and has been widely used in various fields. Deep learning is data-driven, and its training process requires a large amount of data to improve model performance. However, labeled data is expensive and not readily available.

Design/methodology/approach

To address the above problem, researchers have integrated semi-supervised and deep learning, using a limited number of labeled data and many unlabeled data to train models. In this paper, Generative Adversarial Networks (GANs) are analyzed as an entry point. Firstly, we discuss the current research on GANs in image super-resolution applications, including supervised, unsupervised, and semi-supervised learning approaches. Secondly, based on semi-supervised learning, different optimization methods are introduced as an example of image classification. Eventually, experimental comparisons and analyses of existing semi-supervised optimization methods based on GANs will be performed.

Findings

Following the analysis of the selected studies, we summarize the problems that existed during the research process and propose future research directions.

Originality/value

This paper reviews and analyzes research on generative adversarial networks for image super-resolution and classification from various learning approaches. The comparative analysis of experimental results on current semi-supervised GAN optimizations is performed to provide a reference for further research.

Details

International Journal of Intelligent Computing and Cybernetics, vol. 17 no. 4
Type: Research Article
ISSN: 1756-378X

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Article
Publication date: 23 January 2025

Weiqiang Tang, Chengbin Wang, Liuwei Shan and Haiyan Gao

This paper aims to solve the uncertainty problem of hypersonic vehicle tracking control; an adaptive terminal sliding mode control (TSMC) method based on extended state observer…

13

Abstract

Purpose

This paper aims to solve the uncertainty problem of hypersonic vehicle tracking control; an adaptive terminal sliding mode control (TSMC) method based on extended state observer (ESO) is proposed. The combination of adaptive techniques, TSMC and ESO offers an effective approach for managing uncertain systems.

Design/methodology/approach

The dynamic model of a hypersonic vehicle is transformed into two control-oriented subsystems. The control system design incorporates an adaptive technique, an ESO and a TSMC. The ESO estimates the primary uncertainties, while the adaptive technique determines the upper limit of secondary uncertainties. These estimates are used for the design of the TSMC law. In addition, the filter is used to generate the reference trajectory to improve the dynamic performance of the system. The stability of the closed-loop system is proved by the Lyapunov stability theory.

Findings

A robust control system for hypersonic vehicles is developed with guaranteed stability and strong adaptability to various uncertainties such as parameter variations, external disturbances and actuator faults. Furthermore, the proposed system demonstrates enhanced dynamic performance compared to observer-based sliding mode control. Specifically, for the velocity and altitude tracking control, the settling time of the proposed sliding mode control is approximately 100 s and 70 s shorter than that of the observer-based sliding mode control, respectively.

Originality/value

Different from the single equivalent treatment, various uncertainties here are classified and treated with different strategies, which improves the disturbance rejection ability of the control system. This ability is of great significance for enhancing the autonomy, adaptability and reliability of hypersonic vehicles in extreme environments.

Details

Aircraft Engineering and Aerospace Technology, vol. 97 no. 2
Type: Research Article
ISSN: 1748-8842

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Article
Publication date: 12 December 2024

Xingmao Shao, Lun Xie, Weiqiang Li and Chenjun Liu

This study aims to propose a virtual fixture (VF) – assisted robot teleoperation framework that modulates the generated trajectory from demonstrations to response varying…

47

Abstract

Purpose

This study aims to propose a virtual fixture (VF) – assisted robot teleoperation framework that modulates the generated trajectory from demonstrations to response varying obstacles in complex environment.

Design/methodology/approach

First, a single trajectory is learned from demonstration using dynamic movement primitives (DMP). Then, the classic DMP is improved by integrating adaptive terms and updating the radial basis function kernel weights, allowing the single-skill trajectory to alter to respond to obstacles dynamically. Finally, composite virtual forces are generated on the haptic device to enhance operational stability and prevents unintentional operations that could bring the robot into close proximity with obstacles.

Findings

The VF method can accomplish online obstacle avoidance and operation guidance. The experimental results show that the operation trajectory based on VFs is smoother compared to the operation without assistance. Moreover, the operational speed has increased by up to 44.37% compared to the demonstrations.

Originality/value

The proposed composite VF-based protection framework solves the problem that classical DMP method cannot dynamically avoid obstacles, and effectively improves the operational safety and efficiency.

Details

Industrial Robot: the international journal of robotics research and application, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-991X

Keywords

Available. Open Access. Open Access
Article
Publication date: 1 July 2019

Li Xuemei, Yun Cao, Junjie Wang, Yaoguo Dang and Yin Kedong

Research on grey systems is becoming more sophisticated, and grey relational and prediction analyses are receiving close review worldwide. Particularly, the application of grey…

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Abstract

Purpose

Research on grey systems is becoming more sophisticated, and grey relational and prediction analyses are receiving close review worldwide. Particularly, the application of grey systems in marine economics is gaining importance. The purpose of this paper is to summarize and review literature on grey models, providing new directions in their application in the marine economy.

Design/methodology/approach

This paper organized seminal studies on grey systems published by Chinese core journal database – CNKI, Web of Science and Elsevier from 1982 to 2018. After searching the aforementioned database for the said duration, the authors used the CiteSpace visualization tools to analyze them.

Findings

The authors sorted the studies according to their countries/regions, institutions, keywords and categories using the CiteSpace tool; analyzed current research characteristics on grey models; and discussed their possible applications in marine businesses, economy, scientific research and education, marine environment and disasters. Finally, the authors pointed out the development trend of grey models.

Originality/value

Although researches are combining grey theory with fractals, neural networks, fuzzy theory and other methods, the applications, in terms of scope, have still not met the demand. With the increasingly in-depth research in marine economics and management, international marine economic research has entered a new period of development. Grey theory will certainly attract scholars’ attention, and its role in marine economy and management will gain considerable significance.

Details

Marine Economics and Management, vol. 2 no. 2
Type: Research Article
ISSN: 2516-158X

Keywords

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